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Earnings Management and Privatisations : Evidence from Pakistan

Iqbal, Abdullah - 2015

accruals in the year prior to and/or in the year of privatization. The SOEs used both short term and long term accruals to … inflate reported earnings. These accruals got reversed in the post-privatization period. These findings suggest that managers … of the firms under privatization were engaged in earnings management to inflate their firms' financial worth to maximize …

Persistent link: https://www.econbiz.de/10013013125

Private communication between managers and financial analysts : evidence from taxi ride patterns in New York City

Choy, Stacey; Hope, Ole-Kristian - 2022

This study constructs a novel measure that aims to capture face-to-face private communications between firm managers and sell-side analysts by mapping detailed, large-volume taxi trip records from New York City to the GPS coordinates of companies and brokerages. Consistent with earnings releases...

Persistent link: https://www.econbiz.de/10012886366

Can Short Selling Constrain the Shift between Accrual-Based and Real Earnings Management?

Cai, Tianyu; Guo, Lixiong; Tan, Yongxian - 2021

We study the causal effects of short selling on real earnings management by exploiting an exogenous shock to short selling costs under the pilot program of Regulation SHO. We find the removal of short selling constraints leads to a reduction of real earnings management in pilot firms relative to...

Persistent link: https://www.econbiz.de/10013213855

Sarbanes-Oxley 404 Material Weaknesses and Discretionary Accruals

Epps, Ruth W. - 2010

This study investigates whether having a Sarbanes-Oxley Section 404 [SOX 404] material weakness allows managers of these firms to manipulate earnings to a greater extent using discretionary accruals than managers of firms with no SOX 404 material weaknesses. The study focuses on a sample of 218...

Persistent link: https://www.econbiz.de/10012759781

Do Donors Discount Low Quality Accounting Information?

Yetman, Michelle Higgins; Yetman, Robert J. - 2013

Prior research finds that donors reward nonprofits that report larger program ratios with more donations and that managers overstate these ratios, ostensibly to attract donations. We examine how donors react to inflated ratios. We find that the average donor discounts ratios that are inflated by...

Persistent link: https://www.econbiz.de/10014214655

Agency problem : the role of governance as a mitigant in two tier governance system in Indonesia

Alexander, Nico - In: Foundations of Management : the journal of Warsaw … 17 (2025) 1, pp. 25-36

The issue of conflicting interests between company management and stakeholders arises when the management prioritizes its own compensation over the interests of other parties. This disparity in interests is commonly referred to as the agency problem. To address this problem, corporate governance...

Persistent link: https://www.econbiz.de/10015410387

Are state ownership and auditors' locality determinants of asset write-downs? : evidence from China

Wong, Pauline W. Y. - In: China journal of accounting research : CJAR 11 (2018) 4, pp. 385-405

Persistent link: https://www.econbiz.de/10011956352

Earnings Management Determinants : A Study of Egyptian Listed Firm Characteristics Post the Egyptian Revolution

Elhawary, Engy; Hassouna, Dina - 2022

This research aims to look at how firm characteristics and audit quality can affect the earning management practices in the Egyptian context, within the period of 2011–2019. This period was after the Egyptian revolution and has not been well investigated in Egypt, especially after the new...

Persistent link: https://www.econbiz.de/10013294412

Private company finance and financial reporting

Hope, Ole-Kristian; Vyas, Dushyantkumar - 2017

This article provides a comprehensive assessment of private firms' financing sources and their relation with financial reporting practices. We consider debt financing (bank financing, leasing, and government guarantees), equity financing (family ownership, government ownership, employee...

Persistent link: https://www.econbiz.de/10011646298

Private company finance and financial reporting

Hope, Ole-Kristian; Yvas, Dushyantkumar - 2017

Persistent link: https://www.econbiz.de/10011646418